18 U.S.C. § 2073 : US Code - Section 2073: False entries and reports of moneys or securities

Search 18 U.S.C. § 2073 : US Code - Section 2073: False entries and reports of moneys or securities

Whoever, being an officer, clerk, agent, or other employee of the
United States or any of its agencies, charged with the duty of
keeping accounts or records of any kind, with intent to deceive,
mislead, injure, or defraud, makes in any such account or record
any false or fictitious entry or record of any matter relating to
or connected with his duties; or
Whoever, being an officer, clerk, agent, or other employee of the
United States or any of its agencies, charged with the duty of
receiving, holding, or paying over moneys or securities to, for, or
on behalf of the United States, or of receiving or holding in trust
for any person any moneys or securities, with like intent, makes a
false report of such moneys or securities -
Shall be fined under this title or imprisoned not more than ten
years, or both.